M/s.Highway Inn(Chembarathy Garden), Kannur V. The ACIT, Kannur

MA 122/COCH/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2969 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-05-2015
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 15-05-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 16-12-2014
• Court: TRIBUNAL
• Department Lawyers: K K JOHN
• Assessee Lawyers: T M SREEDHARAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI V.DURGA RAO, JM AND B.R.BASKARAN, AM M.P. NO. 122/COCH/2014 (ARSG. OUT OF I.T.A. NO.106/COCH/2014) ASSESSMENT YEAR : 2009-10 M/S. HIGHWAY INN (CHEMBARATHY GARDEN), 7 TH MILE, TALIPARAMBA, KANNUR DIST. [PAN: AABFH 9923Q] VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1, KANNUR RANGE, KANNUR. (ASSESSEE-APPELLANT) (REVENUE-RESPONDENT) ASSESSEE BY SHRI T.M.SREEDHARAN, SR. ADV. REVENUE BY SHRI K.K. JOHN, SR. DR DATE OF HEARING 15/05/2015 DATE OF PRONOUNCEMENT 15/05/2015 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS MOVED THIS MISCELLANEOUS PETITION SEEKING RECALL OF EX- PARTE ORDER DATED 06.06.2014 PASSED BY THE CO-ORDIN ATE BENCH FOR ASSESSMENT YEAR 2009-10 AGAINST THE I.T APPEAL NUMBER REFERRED ABOVE. 2. THE LD A.R SUBMITTED THAT THE ASSESSEE WAS NOT A WARE THAT THE REVENUE HAS PREFERRED APPEAL BEFORE THE TRIBUNAL AGAINST TH E ORDER PASSED BY LD CIT(A) AND IT IS ALSO NOT AWARE OF THE DATE OF HEARING. H E FURTHER SUBMITTED THAT THE BAR M.P. NO.122/COCH/2014 2 LICENSE GRANTED TO THE ASSESSEE WAS NOT RENEWED DUE TO THE CHANGE IN THE ABKARI POLICY OF THE GOVERNMENT AND HENCE THE BAR HOTEL WA S LYING CLOSED FROM APRIL, 2014 ONWARDS. CONSEQUENTLY, THE ASSESSEE COULD NOT MAKE ANY ARRANGEMENT TO PUT IN APPEARANCE ON THE DATE OF HEARING ON 08.05.2 014. HOWEVER, THE TRIBUNAL HAS, IN THE EX-PARTE ORDER, RESTORED THE O RDER OF THE AO. THE LD A.R SUBMITTED THAT THE ASSESSEE WOULD BE PUT IN IRREPAR ABLE LOSS, IF IT IS NOT HEARD IN ORDER TO DEFEND THE ORDER PASSED BY LD C.I.T. ACCO RDINGLY HE PRAYED FOR RECALL OF THE EX-PARTE ORDER REFERRED ABOVE. 3. ON THE CONTRARY, THE LD D.R SUBMITTED THAT T HE TRIBUNAL HAS PASSED A REASONED ORDER AFTER ANALYZING THE FACTS PREVAILING IN THE CASE AND HENCE THERE IS NO REQUIRED TO RECALL THE SAME. 4. HAVING HEARD THE RIVAL SUBMISSIONS, WE ARE O F THE VIEW THAT THE ASSESSEE HAS SHOWN THAT THERE WAS SUFFICIENT CAUSE FOR NOT A PPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. HENCE, BY INVOKING THE POW ER GRANTED TO THE TRIBUNAL UNDER RULE 25 OF THE APPELLATE TRIBUNAL RULES, 1963 , WE RECALL THE EX-PARTE ORDER DATED 06-06-2014 REFERRED ABOVE. THE REGISTRY IS D IRECTED TO THE POST THE APPEAL FOR HEARING IN THE NORMAL COURSE. WE ALSO DIRECT TH E ASSESSEE TO APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND NOT TO SEEK ADJOURNMENT WITHOUT REASONABLE CAUSE. M.P. NO.122/COCH/2014 3 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 15-05-2015. SD/- SD/- (V. DURGA RAO) (B.R. BASKARAN) JUDICIAL MEMBER ACC OUNTANT MEMBER PLACE: KOCHI DATED: 15TH MAY 2015 GJ COPY TO: 1. M/S. HIGHWAY INN (CHEMBARATHY GARDEN), 7 TH MILE, TALIPARAMBA, KANNUR DIST. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -1, KANNUR RANGE, KANNUR. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS),KOZHIKOD E. 4. THE COMMISSIONER OF INCOME-TAX, KOZHIKODE. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COC HIN